Cullumber Inc. is a publicly traded snack food company focused on snacks and candies from around the world. On a monthly basis, the company boxes snacks and candies from a different country, along with facts about each and a scorecard for tracking favourites. The boxes can be purchased at specialty shops and are available for annual subscription. The consumer can choose between two annual subscriptions, the Good Box for $156 annually and the Oh So Good Box for $216 annually. Subscriptions are paid in advance and are non-cancellable. Cullumber sold for cash 9,500 subscriptions on October 1, 2020, of which 20% were Oh So Good Box subscriptions. Single Good Boxes can be purchased at specialty shops. Cullumber charges the shops $9 per box. Normally, 2,500 boxes are delivered to specialty shops each month, with 20% of these being returned unsold. Of the 2,500 boxes sent out in October 2020, all were sold on account, and none of the returned boxes are expected to be resold and are scrapped. Unsold boxes are returned by shops in the following month. The products in the Good Boxes cost Cullumber $3 per box, while the products in the Oh So Good Box cost Cullumber $10 per box. Prepare the required summary journal entries for the contract based on your analysis in part (a). (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round answers to O decimal places, e.g. 125. List all debit entries before credit entries.) Oct. 1 Oct. 31 Oct. 31 Oct. 31 Oct. 31 Oct. 31 Account Titles and Explanation (To record revenue through subscriptions.) (To record cost of goods sold through subscriptions.) (To record sales other than through subscriptions.) (To record cost of goods sold other than through subscriptions.) Debit Credit